2018 (2) TMI 1992

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....nd Pinto ORDER P.C. 1. Heard. This appeal relate to Assessment Year 2002-03. 2. Admit on the following identical reframed substantial questions of law which alone are pressed : (i) Whether on the facts and circumstances of the case, the Tribunal was justified in upholding the imposition of penalty under Section 271(1)(c) of the Act with reference to addition of gift which were clearly disclo....